Tata Power Company Limited
Date: November 10, 2021
Subject Matter
Recovery of an amount towards Top-up and parental insurance premium from the employees doesn't amount to Supply
Summary
Q. Whether the recovery of an amount towards Top-up and parental insurance premium from the employees, amounts to a supply of any service under section 7 of the Central Goods & services Tax Act, 2017? A. The activity undertaken by the applicant l…
The present application has been filed under Section 97 of the Central Goods and Services Tax Act, 2017 and the Maharashtra Goods and Services Tax Act, 2017 [hereinafter referred to as “the CGST Act and MGST Act” respectively ] by M/s. The TATA Power Company Limited, the applicant, seeking an advance ruling in respect of the following questions.- Whether the recovery of a…